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material weakness

  • 重大缺陷

网络释义专业释义

  重大薄弱环节

...行评价并与年度报告一起对外披露,评价报告必须经注册会计师审核签字,对于内部控制中存在的重大薄弱环节material weaknesses)必须予以描述。这一系列规定的出台,无论在理论界还是实务界都引起了广泛的关注。

基于16个网页-相关网页

  判断是否存在重大漏洞

...后综合设计和运行的评价对内部控制的有效性做出总体评价,评估内部控制目标实现的风险,判断是否存在重大漏洞(material weaknesses,MW),确定内部控制是否有效。

基于8个网页-相关网页

  • 重大缺陷 - 引用次数:2

    Internal control material weaknesses are negative correlative to firm size\adjusted management fee and stock concentration degree2.

    本文通过严谨的推论与五个假设的检验得出了以下四个结论:1.内部控制重大缺陷与公司的规模、经过调整后的管理费用,股权的集中度负相关。

    参考来源 - 内部控制重大缺陷影响因素的实证研究

·2,447,543篇论文数据,部分数据来源于NoteExpress

双语例句权威例句

  • In Crete, Italy, and Greece, cyclopean work overcame material weaknesses by using enormous irregularly shaped stones without mortar, thereby reducing the number of joints.

    克里特岛意大利希腊巨石作品使用砂浆不规则形状巨大石头克服了材质上弱点进而减少接合处数量

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  • Using practice exams that comprehensively cover the certification exam material, you will discover your strengths and weaknesses and see where you need to focus your training.

    运用实践考试形式,这种考试形式全面覆盖证书考试材料发现优点缺点,进而明白你在哪些方面集中精力。

    youdao

更多双语例句
  • During the last four years, Deloitte has issued non-qualified audit opinions on the financial statements, in spite of ongoing material weaknesses in internal controls over their financial reporting.

    FORBES: Numbers At General Motors Just Don't Add Up

  • The Commission has been repeatedly criticized by the Government Accountability Office for material weaknesses in its financial reporting and accounting processes, an extraordinary embarrassment for the agency responsible for evaluating the financial statements of all companies whose shares are sold to the public.

    FORBES: The SEC -- A Troubled Agency

  • When assessing the effectiveness of internal control over financial reporting and compliance with financial-related laws and regulations, management must follow the assessment process contained in Appendix A. Annually, management must provide assurances on internal control in its Performance and Accountability Report, including a separate assurance on internal control over financial reporting, along with a report on identified material weaknesses and corrective actions.

    WHITEHOUSE: OMB Circular A-123 - Management's Responsibility for Internal Control | The White House

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